Herlihy Mid-Continent Co. v. Nudelman

The Herlihy Mid-Continent Company and the Underground Construction Company filed a complaint in the circuit court of Cook county against the Director of Finance and the Treasurer of the State of Illinois to enjoin the collection of the Illinois Retailers’ Occupation tax and to recover certain taxes theretofore paid by complainants. The S. A. Healy Company and four other contractors were permitted to intervene as parties plaintiff and, by agreement, the complaint was dismissed as to the Treasurer of the State of Illinois. The circuit court held that rule No. 6 of the Department of Finance…